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CHF 300,000 in a gift from the father sold as a loan

CHF 300,000 in a gift from the father sold as a loan

When money is passed on within the family as a loan, it must actually function like a genuine loan.

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Pension funds under the microscope: SMEs should regularly review their pension funds

Pension funds under the microscope: SMEs should regularly review their pension funds

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Maximising tax benefits for spouses

Maximising tax benefits for spouses

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What is the difference between a full pension and a maximum pension?

What is the difference between a full pension and a maximum pension?

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An exchange made without a profit may still be subject to tax

An exchange made without a profit may still be subject to tax

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Federal Court upholds tax deferral for replacement properties

Federal Court upholds tax deferral for replacement properties

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Why it makes sense to increase the renewal fund now

Why it makes sense to increase the renewal fund now

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When crypto trading becomes taxable

When crypto trading becomes taxable

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Holiday camps: tax relief available for working parents

Holiday camps: tax relief available for working parents

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What companies with an opting-out option need to bear in mind in the event of excessive debt

What companies with an opting-out option need to bear in mind in the event of excessive debt

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In the case of partial donations, the tax is not due until a later date

In the case of partial donations, the tax is not due until a later date

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Dismissal without notice due to lack of medical certificates

Dismissal without notice due to lack of medical certificates

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Pillar 3a additional payments: the most important information summarised

Pillar 3a additional payments: the most important information summarised

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Publications

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If you are interested in one of these trade journals or reference works, please send an e-mail to: office@brag.ch Please note that the publications are only available in German.

 

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